T.C. Memo. 2002-90
UNITED STATES TAX COURT
WILLIAM L. RICHTER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 19912-98. Filed April 5, 2002.
Paul J. Sulla, Jr., for petitioner.
Jonathan J. Ono, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, Judge: Respondent determined a deficiency in
petitioner’s 1995 Federal income tax of $513. The sole issue for
consideration is whether petitioner is entitled to claim an
energy tax credit in 1995 of $513.
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